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TMI Blog2023 (12) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds- (a) that it was eligible to the benefit of the exemption notification; (b) extended period of limitation was wrongly invoked in the confirming the demands; and (c) if the matter is decided against it, CENVAT credit on inputs may be allowed. Insofar as the extended period of limitation is concerned, the appellant listed the findings of the Commissioner and contested them. In the final order, the confirmation of demands by the Commissioner were upheld. The question of the CENVAT credit was addressed in the Miscellaneous order dated 30.9.2022. Since the confirmation of the demands by the Commissioner were upheld, it was stated in the miscellaneous order dated 30.9.2022 that penalty under section 11AC also needs to be upheld. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative ORDER This appeal was disposed of by this Tribunal by Final Order No. 50178/2020 dated 14/7/2020. The appellant filed an application no.50379/2020 seeking rectification of alleged mistakes, which application was disposed of by this Miscellaneous order no. MO/50519-50520/2022 dated 30.9.2022 along with another application for Rectification of Mistake filed by the Revenue. Both applications were dismissed. The relevant portion of this miscellaneous order insofar as it pertained to the application filed by the assessee is as follows: 2. In E/ROM/50379 of 2020 filed by the assessee rectification of two alleged mistakes has been sought :- (a) No finding has been recorded on the appellant s submission contesting i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged mistake pointed out by the assessee was that its alternative plea that duty may be computed by adjusting the cenvat credit available on inputs used was not considered. We do not find any provision in the Act or Rules by which the duty can be determined after deducting the Cenvat credit which may be available on the inputs as claimed by the assessee. Of course, if duty is payable, the assessee will be entitled to cenvat credit as per the Cenvat Credit Rules and may also able to use the cenvat credit to pay the duty. This, of course, will be subject to verification of the availability of cenvat credit as per the rules. 2. This second miscellaneous application has been filed by the appellant seeking rectification of alleged mistakes in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 applicable to demand in cases other than fraud, suppression, wilful misstatement, etc. From the above, it would be seen that as per records, the entire demand confirmed pertains to normal period of limitation. The appellant in ground B of Appeal No. E/51111/2019 and Para D of synopsis of submission has highlighted the fact .. The Hon ble Tribunal may kindly be pleased to consider the submissions made in the applicant in ground B . and correct the mistake apparent from record by noting the correct facts (demand pertains to normal period of limitation) and pass suitable order. 3. Learned authorised representative for the Revenue submits that there is no error apparent on record in the miscellaneous order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Exemption NN 12/2012 dated 17.3.2012 The Ld. Adjudicating authority s finding on 100% penalty u/s 11AC read with Rule 25 of CER, 2002 are recorded in para 51 52 of the impugned O-in-O dated 25/3/2019. Briefly stated, the findings are as under- i. That the principle of self-assessment shows that it is the responsibility of the assessee to pay taxes correctly ii. The department in this case detected the irregularity during the audit of the records of the appellant iii. That the appellant suppressed the material fact from the department b willful misstatement; iv. Extended period of limitation is invokable; v. The material information had been concealed from the department by the appellant willfully, deliberate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that while demands for extended period of limitation cannot be confirmed where there is no fraud, collusion, wilful misstatement or suppression of fact, demand for a short period of say, one year, can be confirmed even when these elements of fraud, collusion, wilful misstatement or suppression of facts, etc., are present Nothing prevents confirmation of demands for shorter period even if these elements are present. Having found that these elements were present in the case (as recorded by the Commissioner and reproduced in the appeal), if demands are raised or confirmed for a shorter period, it does not mean that these elements are not established. 10. The appellant s contention that while confirming the demand, section 11A (1) was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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